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From Tekkenpedia

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All characters have the ability to reverse an attack reversal, better known as chickening. Chickens are near impossible to execute on reflex, so you will need to anticipate your opponent's reversal or make a habit of buffering the chicken commands while you play.

To buffer a chicken you execute the command after the move input. For example if you wanted to buffer a chicken after a left punch, you would input 1~f+1+3. If the opponent reverses the attack you will automatically chicken the reversal, if the opponent doesn't reverse, nothing happens what so ever. Buffering chickens doesn't affect your move properties in any way, so it perfectly save to do so.

The vast majority of moves in Tekken Tag Tournament can be chickened using the default left or right chicken commands, but there are exceptions to the rule of course. Tekken 3 was much simpler when it came to chickening dual button moves, in Tekken Tag Tournament the chicken command can change from left to right for dual button moves depending on the character that is reversing. We won't set a standard for dual button chickens and include them all on the Chicken Command Chart of exceptions.

The damage done by a chicken is always 13 points. The chicken command is not affected by the reversal command used by the opponent, nor by the damage level of the initially reversed move. There is a few basic rules you can rely on before checking out the exceptions.

Reversals Chicken Command Left Moves f+1+3 Right Moves f+2+4 King Reversals Cannot be chickened Left Punch Wang Reversals Cannot be chickened